Pengaruh Operating Profit dan Non-Current Liabilities terhadap Net Working Capital pada perusahaan yang terdaftar di Indonesia Sharia Stock Index (ISSI) (Studi Di PT Mustika Ratu Tbk Periode 2014-2023)

Mauldian, Taufik Yanuari (2026) Pengaruh Operating Profit dan Non-Current Liabilities terhadap Net Working Capital pada perusahaan yang terdaftar di Indonesia Sharia Stock Index (ISSI) (Studi Di PT Mustika Ratu Tbk Periode 2014-2023). Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Bahasa Indonesia : Studi ini dilatarbelakangi oleh pentingnya pengelolaan modal kerja bersih (Net Working Capital) dalam menjaga likuiditas dan kelancaran operasional perusahaan. PT Mustika Ratu Tbk sebagai perusahaan manufaktur di sektor kosmetik dituntut untuk mengelola laba operasi dan liabilitas jangka panjangnya secara efektif agar mampu menjaga ketersediaan modal kerja yang stabil. Studi ini bertujuan untuk memahami dan menganalisis pengaruh Operating Profit dan Non-Current Liabilities terhadap Net Working Capital baik secara parsial maupun simultan pada PT Mustika Ratu Tbk periode 2014-2023. Metode penelitian yang digunakan adalah metode deskriptif verifikatif dengan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan yang didapat melalui Bursa Efek Indonesia dan situs resmi perusahaan. Teknik analisis data yang digunakan meliputi analisis regresi linier berganda, uji asumsi klasik, uji hipotesis (uji t dan uji F), serta koefisien determinasi (R2). Hasil penelitian menunjukkan bahwa secara parsial, Operating Profit tidak berpengaruh signifikan terhadap Net Working Capital dengan nilai signifikansi sebesar 0,807 > 0,05. Namun, secara parsial Non-Current Liabilities berpengaruh positif dan signifikan terhadap Net Working Capital dengan nilai signifikansi sebesar 0,010 < 0,05. Secara simultan, Operating Profit dan Non-Current Liabilities berpengaruh signifikan terhadap Net Working Capital dengan nilai signifikansi 0,011 < 0,05. Nilai koefisien determinasi (R2) menunjukkan angka sebesar 0,722, yang berarti variabel independen memberikan kontribusi pengaruh sebesar 72,2% terhadap variabel dependen, sedangkan sisanya sebesar 27,8% dipengaruhi oleh faktor lain di luar penelitian ini. English : This study is motivated by the importance of Net Working Capital (NWC) management in maintaining liquidity and the operational smoothness of a company. PT Mustika Ratu Tbk, as a manufacturing company in the cosmetics sector, is required to manage its operating profit and long-term liabilities effectively to ensure stable working capital availability. This study aims to understand and analyze the influence of Operating Profit and Non-Current Liabilities on Net Working Capital, both partially and simultaneously, at PT Mustika Ratu Tbk for the period 2014-2023. The research method used is a descriptive-verificative method with a quantitative approach. The data utilized are secondary data in the form of annual financial statements obtained through the Indonesia Stock Exchange and the company's official website. Data analysis techniques include multiple linear regression analysis, classical assumption tests, hypothesis testing (t-test and F-test), and the coefficient of determination (R2). The results show that partially, Operating Profit has no significant effect on Net Working Capital, with a significance value of 0.807 > 0.05. However, partially, Non-Current Liabilities have a positive and significant effect on Net Working Capital, with a significance value of 0.010 < 0.05. Simultaneously, Operating Profit and Non-Current Liabilities significantly influence Net Working Capital with a significance value of 0.011 < 0.05. The coefficient of determination (R2) shows a value of 0.722, meaning that the independent variables contribute 72.2% to the dependent variable, while the remaining 27.8% is influenced by other factors outside of this study.

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